Page 96 - Betriebshandbuch ebook Julni2107

inno:va Steuerberatungsgesellschaft mbH Corporation Income Tax Return 2013 for Germany
F/2.1 translation help information
Betriebliche Steuern
Page
Line
GewSt 1 A 2013
Separately determined trade loss for operating unit sold or terminated in the taxation period 2013 that can be carried forward, if not yet used up by the date of sale or termination in the taxation period 2013 – Amount without minus sign -
104d
Trade loss in 2013 for operating unit sold or terminated in the taxation period 2013– Amount without minus sign -
105
Not for corporations – only for purposes of § 35 EStG -:
Gains from the sale or termination of the company under or § 18 para. 3 UmwStG (incl. in amount on line 33)
Only for a controlled company:
Values significant for determining the trade income of the controlling company. If the controlled company is simultaneously the controlling company: Includes corresponding amounts of its controlled companies (Please explain on separate sheet)
- Negative amounts with minus sign -
106
If the controlling company is a natural person, adjustment amount of trade income to be taken into account based on application of § 3 no.40, § 3c para. 2 EStG in conj. with § 15 sent. 1 no.2 and sent. 2 KStG
107
If the controlling company is a corporation, adjustment amount of trade income to be taken into account based on application of § 8b KStG in conj. with § 15 sent. 1 no. 2 and sent. 2 KStG
108
If the controlling company is a partnership, adjustment amount of trade income to be taken into account based on application of § 3 no. 40, § 3c para. 2 EStG, § 8b KStG in conj. with § 15 sent. 1 no. 2 and sent. 2 KStG
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach - Düsseldorf Telefon MG: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 F/2.1 Stand 07.2014 Übersetzungshilfe KSt-Erklärung 2013 (Englisch)
www.innovaGmbH.net
e-mail: Info@innovaGmbH.net 23 von 26